7 results for “transfer pricing”+ Section 253(1)clear
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The appeals of the assessee are disposed of in the terms indicated as above
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
253(5). 3. The issue involved relating to the jurisdiction vested in Pr.Commissioner of Income Tax under section 263, is a legal issue that could be realized and appreciated only after thoroughly reading between the lines of section 263 alongwith its Explanations 1 and 2 read with section 2(7A) defining “ASSESSING OFFICER” Manjit Krishan Malhotra v. Pr.CIT